Nevada § 370.190 Sale of revenue stamps by Department; payment for revenue stamps; regulations

Nevada Statutes

§ 370.190 — Sale of revenue stamps by Department; payment for revenue stamps; regulations

Nevada § 370.190

Title 32REVENUE AND TAXATION

Ch. 370Tobacco:

Tax; Administration

This text of Nevada § 370.190 (Sale of revenue stamps by Department; payment for revenue stamps; regulations) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Nev. Rev. Stat. § 370.190 (2026).

Text

1. The Department may sell Nevada cigarette revenue stamps to a licensed dealer. As payment for the stamps, the Department shall deduct from the excise tax collected from the dealer the actual cost incurred by the Department for the stamps and for making the sale. 2. Payment for the revenue stamps must be made at the time of purchase unless the wholesale dealer has been authorized to defer payments by the Department. A wholesale dealer may apply to the Department for authorization to defer payments for revenue stamps at any time. 3. The Department may provide by regulation for:

(a)Payment of the tax by manufacturers without the use of stamps on gifts or samples sent into Nevada when plainly marked “Tax Paid.”

(b)Any requirements for the purchase of stamps.

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1. The Department may sell Nevada cigarette revenue stamps to a licensed dealer. As payment for the stamps, the Department shall deduct from the excise tax collected from the dealer the actual cost incurred by the Department for the stamps and for making the sale.
2. Payment for the revenue stamps must be made at the time of purchase unless the wholesale dealer has been authorized to defer payments by the Department. A wholesale dealer may apply to the Department for authorization to defer payments for revenue stamps at any time.
3. The Department may provide by regulation for:
(a) Payment of the tax by manufacturers without the use of stamps on gifts or samples sent into Nevada when plainly marked “Tax Paid.”
(b) Any requirements for the purchase of stamps.

Legislative History

[Part 8:192:1947; A 1949, 598 ; 1951, 124 ; 1953, 142 ] + [Part 10:192:1947; A 1951, 124 ] + [10.1:192:1947; added 1951, 124 ]—(NRS A 1971, 1165 ; 1975, 1715 ; 1977, 785 ; 1983, 320 ; 1989, 2185 ; 2013, 2656 ; 2019, 624 )